When the subject is styling, Volkswagen is the alpha and the omega of vehicle manufacturers.

In the early days, it offered the microbus, with all the design panache of a steamer trunk or a soldier's footlocker, though there was some hope because the original Beetle actually had some charming curvy lines.

Now it presents us with the 2009 CC, which is so slick and sensuous that it eclipses anything the German company has ever offered, including the ill-fated Phaeton luxury car.

The CC -- VW says the initials stand for "comfort coupe" even though there are four doors -- is being marketed as a so-called near luxury car, against the likes of the Acura TL, Lexus ES, Cadillac CTS, Lincoln MKZ, Volvo S40, Nissan Maxima and even its cousin, the Audi A4.

But the only automobile that even remotely appears similar to the CC is the Mercedes-Benz CLS, which also refers to itself as a four-door coupe and has a starting price up near $70,000.

At 4 feet 8 inches, the front-wheel drive CC is an inch taller than the CLS. It's an inch shorter than the Lexus ES and Acura TL, and two inches shorter than VW's Passat, on which it's based. But it looks even lower and slinkier because of its flowing lines. However, the rear view is less distinguished.

The CC carries only four passengers, with a console that runs between both the front and back seats. But it's just as well. Most cars do a poor job of accommodating a fifth person in the center-rear, and on the CC it would be nearly impossible.

The rap on some Volkswagens in the past was that they were more expensive than many of their direct competitors. But that's not the case with the CC, which has a lower starting sticker price than some Passats, as well as other near-luxury sedans.

The CC's base price is $27,480. That's with the six-speed manual gearbox linked to VW's robust 200-horsepower, turbocharged 2-liter four-cylinder. For another $1,100, you can order the six-speed automatic transmission with a manual-shift mode, which was the way the test car was equipped and is likely to be the biggest seller.

It looks particularly appealing at a time of high fuel prices. The CC with the four-banger and the automatic transmission has a city/highway government fuel consumption rating of 19/29 miles per gallon. If you want to do even better, the six-speed manual model gets 21/31 on the EPA's test cycles.

At the other end of the spectrum is CC's VR6 4Motion model, which has all-wheel drive, the six-speed automatic and a 280-horsepower V6 engine. It has a fuel economy rating of 17/25 and a sticker price of $39,990, which is definitely in the near-luxury category.

However you order it, the CC comes with a list of standard equipment that has only a few gaps. In fact, the only option on the $28,905 test car was a $325 Sirius satellite radio.

Standard items included electronic stability control, antilock brakes, tire-pressure monitoring, side air bags and side-curtain air bags, an electronic parking brake, air conditioning, an AM-FM-CD audio system with MP3 capability, cruise control, 17-inch alloy wheels, metallic paint, heated and powered front seats, power windows, tilt-and-telescoping leather covered three-spoke steering wheel and sun visors that slide on their support rods.

However, there are no inside assist handles, which would come in handy for entering and exiting because the CC sits so low. Also, if you order a model with the panoramic glass sunroof, you'll find that it does not open fully. It only pops up for ventilation.

All of the CC models have classy-looking interiors, although the more expensive versions, with additional amenities and leather upholstery, have more of a luxury ambiance. The upholstery on the test car was vinyl, albeit with a quality look that could fool some people into thinking it is leather.

The front seats are supportive, with a myriad of adjustments that, with the manual tilt-and-telescoping steering wheel, assures a comfortable seating position for the driver. Despite the low-slung styling, visibility all around is good.

Out back, the accommodations are tight. There's plenty of knee room, but anybody over about 5 feet 10 inches tall will introduce his noggin to the headliner -- not a happy state of affairs on a bumpy road.

The on-road performance, even with the four-cylinder engine, is more than satisfactory. VW rates the zero-to-60 mile an hour acceleration time with the automatic transmission at 7.4 seconds; with the manual it is 6.9 seconds. The VR6 engine, which only comes with the automatic transmission, is only marginally quicker, at 6.2 seconds in Volkswagen's tests.

With a taut suspension system and despite the electronic power steering, VW's engineers have imparted that indefinable Germanic feel to the driving experience, and given the CC a nice compromise between ride and handling.

Volkswagen is a leader in diesel engines in popularly priced cars. No diesel was available at the CC's introduction, but VW officials said a diesel was a possibility if the demand materialized.